(1)

The Central Government may if it is of opinion that it is expedient so to do, by notification, [amend any Schedule or add] or delete any entry to or from any Schedule or transfer any entry from one Part of a Schedule to another Part of the same Schedule or from one Schedule to another.

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(3)

On the issue of a notification under sub-section (1) [* * *] the relevant Schedule shall be deemed to be altered accordingly, provided that every such alteration shall be without prejudice to anything done or omitted to be done before such alteration.

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